Oppose

The bill would allow fire districts to impose ad valorem levies and special assessments on otherwise tax-exempt real property. In plain language, this bill would be a financial benefit to fire departments, but places a new tax burden on churches and other non-profit organizations.

New Yorkers for Constitutional Freedoms (NYCF) believes that if this bill passes and becomes law, New York churches can expect other exceptions to the tax exempt status of church property to be made in the future, such as police and ambulance services.  Passing this bill would open a Pandora’s Box of taxes on New York’s churches and set an ominous precedent.

NYCF acknowledges that churches benefit by having fire protection, but it also notes that fire districts benefit from having churches in their districts.  Many churches voluntarily donate to their local fire district and multitudes of church members serve as volunteer firemen.

The New York State Constitution guarantees religious liberty (Bill of Rights, Section 3).  This religious liberty includes exemption from taxation by the State.  The Constitution specifically gives the State the power to impose taxes, but notes an exemption for church and charitable organizations in the New York State Real Property Tax Law (RPT, Article 4, Section 420a).

Therefore the State of New York does not have the legal or Constitutional authority to impose a tax upon churches. The Legislature should, therefore, recognize the limits on it authority to impose taxes, and reject this bill.